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Paragraph 3

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

The disposal of property with respect to which inheritance tax is not chargeable by virtue of section 32(4) or 32A(5) or (7) of the M1Inheritance Tax Act 1984.

Annotations

Marginal citations

M1

1984 c.51.

Notes on Part II

Modifications

C1

Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9)